SEFTIANI, ELLA (2025) PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) SCORE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
ABSTRACT Ella Seftiani. 2025. The Effect Of Environmental, Social And Governance (ESG) Score On Company Value With Company Size As A Moderating Variable (An Empirical Study of Companies Listed on the Indonesia Stock Exchange from 2021 to 2023). Thesis. Accounting Department, Economic and Bussiness Faculty, Universitas PGRI Madiun. Advisor (I) Nik Amah, S.E., M.Si, CSRS., Advisor (II) Muhamad Agus Sudrajat, S.E., M.Si, CSRS. This study aims to analyze the effect of Environmental, Social, and Governance (ESG) scores on company value, as well as the role of company size as a moderating variable. ESG is an important indicator in assessing corporate sustainability and social responsibility, which is increasingly attracting attention from investors and stakeholders. This study employs a quantitative approach using secondary data from financial and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample selection uses purposive sampling, and data analysis employs multiple linear regression analysis using SPSS version 30. The research sample consists of 45 companies that meet the ESG disclosure criteria based on Bloomberg data. Company value was measured using Tobin’s Q ratio, while ESG scores were divided into three dimensions: Environmental, Social, and Governance. The analysis methods used were Moderated Regression Analysis (MRA) and multiple linear regression. The results of the study indicate that ESG scores do not have a significant partial effect on company value. However, company size has been shown to moderate the relationship between ESG scores (particularly governance) and company value. These findings imply that effective ESG implementation requires adequate resource support, which is generally available to large companies. This research reinforces the urgency of applying ESG principles in long-term business strategies, as well as the importance of high-quality sustainability reporting as a positive signal to investors. Keywords: ESG Score, company value, company size, firm value, sustainability, Indonesia Stock Exchange.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | ESG Score; company value; company size; firm value; sustainability; Indonesia Stock Exchange. |
| Subjects: | G Geography. Anthropology. Recreation > GE Environmental Sciences A Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELLA SEFTIANI ELLA |
| Date Deposited: | 10 Oct 2025 06:47 |
| Last Modified: | 10 Oct 2025 06:47 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5262 |
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